380 resultados para Dividend Imputation


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Durante o processo de extração do conhecimento em bases de dados, alguns problemas podem ser encontrados como por exemplo, a ausência de determinada instância de um atributo. A ocorrência de tal problemática pode causar efeitos danosos nos resultados finais do processo, pois afeta diretamente a qualidade dos dados a ser submetido a um algoritmo de aprendizado de máquina. Na literatura, diversas propostas são apresentadas a fim de contornar tal dano, dentre eles está a de imputação de dados, a qual estima um valor plausível para substituir o ausente. Seguindo essa área de solução para o problema de valores ausentes, diversos trabalhos foram analisados e algumas observações foram realizadas como, a pouca utilização de bases sintéticas que simulem os principais mecanismos de ausência de dados e uma recente tendência a utilização de algoritmos bio-inspirados como tratamento do problema. Com base nesse cenário, esta dissertação apresenta um método de imputação de dados baseado em otimização por enxame de partículas, pouco explorado na área, e o aplica para o tratamento de bases sinteticamente geradas, as quais consideram os principais mecanismos de ausência de dados, MAR, MCAR e NMAR. Os resultados obtidos ao comprar diferentes configurações do método à outros dois conhecidos na área (KNNImpute e SVMImpute) são promissores para sua utilização na área de tratamento de valores ausentes uma vez que alcançou os melhores valores na maioria dos experimentos realizados.

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Pós-graduação em Genética e Melhoramento Animal - FCAV

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Adalimumab is a fully-human antibody that inhibits TNF alpha, with a significant efficacy for long-term maintenance of remission. Studies with this agent in Latin American Crohn's disease patients are scarce. The objective of this study was to outline clinical remission rates after 12 months of adalimumab therapy for Crohn's disease patients. Retrospective, single-center, observational study of a Brazilian case series of Crohn's disease patients under adalimumab therapy. Variables analyzed: demographic data, Montreal classification, concomitant medication, remission rates after 1, 4, 6 and 12 months. Remission was defined as Harvey-Bradshaw Index ≤ 4, and non-responder-imputation and last-observation-carried-forward analysis were used. The influence of infliximab on remission rates was analyzed by Fischer and Chi-square tests (P<0.05). Fifty patients, with median age of 35 years at therapy initiation, were included. Remission rates after 12 months of therapy were 54% under non-responder-imputation and 88% under last-observation-carried-forward analysis. After 12 months, remission on patients with previous infliximab occurred in 69.23% as compared to 94.59% in infliximab-naïve patients (P = 0.033). Adalimumab was effective in maintaining clinical remission after 12 months of therapy, with an adequate safety profile, and was also more effective in infliximab naïve patients.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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The 3PL model is a flexible and widely used tool in assessment. However, it suffers from limitations due to its need for large sample sizes. This study introduces and evaluates the efficacy of a new sample size augmentation technique called Duplicate, Erase, and Replace (DupER) Augmentation through a simulation study. Data are augmented using several variations of DupER Augmentation (based on different imputation methodologies, deletion rates, and duplication rates), analyzed in BILOG-MG 3, and results are compared to those obtained from analyzing the raw data. Additional manipulated variables include test length and sample size. Estimates are compared using seven different evaluative criteria. Results are mixed and inconclusive. DupER augmented data tend to result in larger root mean squared errors (RMSEs) and lower correlations between estimates and parameters for both item and ability parameters. However, some DupER variations produce estimates that are much less biased than those obtained from the raw data alone. For one DupER variation, it was found that DupER produced better results for low-ability simulees and worse results for those with high abilities. Findings, limitations, and recommendations for future studies are discussed. Specific recommendations for future studies include the application of Duper Augmentation (1) to empirical data, (2) with additional IRT models, and (3) the analysis of the efficacy of the procedure for different item and ability parameter distributions.

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This extension circular is an income statement form that covers the following areas: Cash Farm Income (grain/hay sales, livestock sales, livestock product sales, government payments, custom work); Cash Farm Expenses (cash operating, breeding livestock purchases, gross cash farm expenses); Adjustment (inventory, machinery/equipment depreciation, fixed farm improvements depreciation, capital gain or loss on machinery/equipment, gross sales of machinery/equipment, real estate sold); and Non-Farm Income (operators's wage, wife's wage, interest/dividend income, gifts/inheritances, gain or loss on security, non-farm inventory change, net income on other farms owned and non-farm real estate).

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O presente artigo consiste na revisão da literatura sobre política de dividendos no Brasil, com foco nos estudos empíricos realizados no período de 1990 até 2010, que tenham sido objeto de publicação nos principais periódicos nacionais de Administração, Contabilidade e Finanças ou disponíveis em anais dos principais congressos da matéria. A amostra analisada foi composta de 39 trabalhos com variadas metodologias e períodos. Com inspiração no modelo de Harris e Raviv (1991), buscou-se agrupar os trabalhos de acordo com o tipo de modelo, tendo sido identificadas cinco categorias predominantes. Algumas tendências puderam ser percebidas, tais como: relevância da política de dividendos no mercado brasileiro; confirmação da existência de problemas de agência; resultados conflitantes quanto à hipótese da clientela; sinalização e influência dos tributos na definição da política de dividendos; resultados não conflitantes quanto às determinantes da política de dividendos.

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The purpose of this study was to determine whether there were significant differences in accounting indicators when comparing sustainable enterprises to other similar companies that are not considered as sustainable. The Corporate Sustainability Index of BM (São Paulo Stock, Commodities and Futures Exchange) was the criterion selected to break down the samples into sustainable and non-sustainable enterprises. The accounting indicators were separated into two kinds: risk (dividend payout, percentage growth of assets, financial leverage, current liquidity, asset size, variability of earnings, and accounting beta) and return (ROA, ROE, asset turnover, and net margin). We individually analyzed the companies in the energy sector, followed by those in the banking sector, as well as the entire ISE portfolio as of 2008/2009, including all the sectors. Mann-Whitney tests were performed in order to verify the difference of the means between the groups (ISE and non-ISE). The results, considering the method chosen and the time span covered by the study, indicate that there are no differences between sustainable companies and the others, when they are assessed by the accounting indicators used here.

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La ricerca affronta in modo unitario e nell’ottica europea i multiformi fenomeni della doppia imposizione economica e giuridica, assumendo come paradigma iniziale la tassazione dei dividendi cross-border. Definito lo statuto giuridico della doppia imposizione, se ne motiva la contrarietà all’ordinamento europeo e si indagano gli strumenti comunitari per raggiungere l’obiettivo europeo della sua eliminazione. In assenza di un’armonizzazione positiva, il risultato sostanziale viene raggiunto grazie all’integrazione negativa. Si dimostra che il riserbo della Corte di Giustizia di fronte a opzioni di politica fiscale è soltanto un’impostazione di facciata, valorizzando le aperture giurisprudenziali per il suo superamento. Questi, in sintesi, i passaggi fondamentali. Si parte dall’evoluzione delle libertà fondamentali in diritti di rango costituzionale, che ne trasforma il contenuto economico e la portata giuridica, attribuendo portata costituzionale ai valori di neutralità e non restrizione. Si evidenzia quindi il passaggio dal divieto di discriminazioni al divieto di restrizioni, constatando il fallimento del tentativo di configurare il divieto di doppia imposizione come principio autonomo dell’ordinamento europeo. Contemporaneamente, però, diventa opportuno riesaminare la distinzione tra doppia imposizione economica e giuridica, e impostare un unico inquadramento teorico della doppia imposizione come ipotesi paradigmatica di restrizione alle libertà. Conseguentemente, viene razionalizzato l’impianto giurisprudenziale delle cause di giustificazione. Questo consente agevolmente di legittimare scelte comunitarie per la ripartizione dei poteri impositivi tra Stati Membri e l’attribuzione delle responsabilità per l’eliminazione degli effetti della doppia imposizione. In conclusione, dunque, emerge una formulazione europea dell’equilibrato riparto di poteri impositivi a favore dello Stato della fonte. E, accanto ad essa, una concezione comunitaria del principio di capacità contributiva, con implicazioni dirompenti ancora da verificare. Sul piano metodologico, l’analisi si concentra criticamente sull’operato della Corte di Giustizia, svelando punti di forza e di debolezza della sua azione, che ha posto le basi per la risposta europea al problema della doppia imposizione.

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The times following international or civil conflicts but also violent revolutions often come with unequal share of the peace dividend for men and women. Delusions for women who gained freedom of movement and of roles during conflict but had to step back during reconstruction and peace have been recorded in all regions of the world. The emergence of peacebuilding as a modality for the international community to ensure peace and security has slowly incorporated gender sensitivity at the level of legal and policy instruments. Focusing on Rwanda, a country that has obtained significant gender advancement in the years after the genocide while also obtaining to not relapse into conflict, this research explores to what extent the international community has contributed to this transformation. From a review of evaluations, findings are that many of the interventions did not purse gender equality, and overall the majority understood gender and designed actions is a quite superficial way which would hardly account for the significative advancement in combating gender discrimination that the Government, for its inner political will, is conducting. Then, after a critique from a feminist standpoint to the concept of human security, departing from the assumption (sustained by the Governemnt of Rwanda as well) that domestic violence is a variable influencing level of security relevant at the national level, a review of available secondary data on GBV is conducted an trends over the years analysed. The emerging trends signal a steep increase in prevalence of GBV and in domestic violence in particular. Although no conclusive interpretation can be formulated on these data, there are elements suggesting the increase might be due to augmented reporting. The research concludes outlining possible further research pathways to better understand the link in Rwanda between the changing gender norms and the GBV.

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We present a new approach for corpus-based speech enhancement that significantly improves over a method published by Xiao and Nickel in 2010. Corpus-based enhancement systems do not merely filter an incoming noisy signal, but resynthesize its speech content via an inventory of pre-recorded clean signals. The goal of the procedure is to perceptually improve the sound of speech signals in background noise. The proposed new method modifies Xiao's method in four significant ways. Firstly, it employs a Gaussian mixture model (GMM) instead of a vector quantizer in the phoneme recognition front-end. Secondly, the state decoding of the recognition stage is supported with an uncertainty modeling technique. With the GMM and the uncertainty modeling it is possible to eliminate the need for noise dependent system training. Thirdly, the post-processing of the original method via sinusoidal modeling is replaced with a powerful cepstral smoothing operation. And lastly, due to the improvements of these modifications, it is possible to extend the operational bandwidth of the procedure from 4 kHz to 8 kHz. The performance of the proposed method was evaluated across different noise types and different signal-to-noise ratios. The new method was able to significantly outperform traditional methods, including the one by Xiao and Nickel, in terms of PESQ scores and other objective quality measures. Results of subjective CMOS tests over a smaller set of test samples support our claims.

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Statistical approaches to evaluate higher order SNP-SNP and SNP-environment interactions are critical in genetic association studies, as susceptibility to complex disease is likely to be related to the interaction of multiple SNPs and environmental factors. Logic regression (Kooperberg et al., 2001; Ruczinski et al., 2003) is one such approach, where interactions between SNPs and environmental variables are assessed in a regression framework, and interactions become part of the model search space. In this manuscript we extend the logic regression methodology, originally developed for cohort and case-control studies, for studies of trios with affected probands. Trio logic regression accounts for the linkage disequilibrium (LD) structure in the genotype data, and accommodates missing genotypes via haplotype-based imputation. We also derive an efficient algorithm to simulate case-parent trios where genetic risk is determined via epistatic interactions.